# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十七条 (Supplementary Provisions, Article 67)（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — address `suppl-3631-109/art-67` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3631-109/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67 **第一項** 新租税特別措置法第三章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、法人の昭和六十四年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。 suppl-3631-109/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67/par-1 Unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax on income of a corporation for business years beginning on or after April 1, 1989, and to corporation tax on liquidation income arising from dissolution or merger on or after that date (including corporation tax on income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid on a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income of a corporation for business years that began before that date and corporation tax on liquidation income arising from dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3631-109/art-67/par-1: この条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-3631-109/art-67 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十七条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-67/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-343, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07